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DC Field | Value | Language |
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dc.contributor.author | Esteller Moré, Alejandro | - |
dc.contributor.author | Rizzo, Leonzio | - |
dc.contributor.author | Secomandi, Riccardo | - |
dc.date.accessioned | 2020-04-01T08:40:08Z | - |
dc.date.available | 2021-11-16T06:10:13Z | - |
dc.date.issued | 2020-01 | - |
dc.identifier.issn | 0165-1765 | - |
dc.identifier.uri | http://hdl.handle.net/2445/154620 | - |
dc.description.abstract | Taxes in the host country matter a lot for FDI inflows, but only for non-OECD countries. Taking advantage of the rich dataset constructed by Djankov et al. (2010), we show, for example, that raising the first-year effective corporate income tax rate by 10 pp reduces FDI inflows by 3.4 to 1.9 pp in non-OECD countries; and the effect is null for OECD countries. Not taking this heterogeneity into account upward (downward) biases the estimated impact of the corporate tax on FDI inflows for OECD (non-OECD) countries. | - |
dc.format.extent | 5 p. | - |
dc.format.mimetype | application/pdf | - |
dc.language.iso | eng | - |
dc.publisher | Elsevier B.V. | - |
dc.relation.isformatof | Versió postprint del document publicat a: https://doi.org/10.1016/j.econlet.2019.108775 | - |
dc.relation.ispartof | Economics Letters, 2020, vol. 186, num. 108775, p. 01-05 | - |
dc.relation.uri | https://doi.org/10.1016/j.econlet.2019.108775 | - |
dc.rights | cc-by-nc-nd (c) Elsevier B.V., 2020 | - |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/es | - |
dc.source | Articles publicats en revistes (Economia) | - |
dc.subject.classification | Impostos sobre societats | - |
dc.subject.classification | Gestió de cartera | - |
dc.subject.classification | Inversions estrangeres | - |
dc.subject.classification | Països de l'Organització de Cooperació i Desenvolupament Econòmic | - |
dc.subject.other | Corporate taxes | - |
dc.subject.other | Portfolio management | - |
dc.subject.other | Foreign investments | - |
dc.subject.other | OECD countries | - |
dc.title | The heterogenous impact of taxation on FDI: A note on Djankov et al. (2010) | - |
dc.type | info:eu-repo/semantics/article | - |
dc.type | info:eu-repo/semantics/acceptedVersion | - |
dc.identifier.idgrec | 695058 | - |
dc.date.updated | 2020-04-01T08:40:08Z | - |
dc.rights.accessRights | info:eu-repo/semantics/openAccess | - |
Appears in Collections: | Articles publicats en revistes (Economia) |
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File | Description | Size | Format | |
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695058.pdf | 299.9 kB | Adobe PDF | View/Open |
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